The tariff classification of a barbeque set from China.

N055075 March 26, 2009 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8215.20.0000 / 6304.93.0000 Ms. Kembrough Williams Char-Broil, LLC 1442 Belfast Avenue Columbus, GA 31904 RE: The tariff classification of a barbeque set from China. Dear Ms. Williams: In your letter dated March 17, 2009, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. You refer to the sample (item #2186202) as an Apron BBQ Toolset. It includes the following items: Stainless steel spatula, fork and tongs with wooden handles. Two spice containers (also used as salt and pepper shakers) constructed of stainless steel and PVC. Oven mitt made of a woven fabric outer shell (made of 50% cotton and 50% polyester) with a poly filler. Apron made of 68% PVC (which is a coating) and 32% nylon. The apron has fitted pockets for each of the other times. You state that the Apron BBQ Toolset will be imported and sold as a set. The applicable subheading for the barbeque set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the rate of duty for the oven mitt, 9.3% ad valorem under 6304.93.0000, HTSUS, will be the highest and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 6304.93.0000. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division